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TCGA92/S52A

As part of CGT Simplification, indexation is no longer available in respect of disposals made on or after 6 April 2008.

However CGT Simplification does not apply to companies who pay corporation tax on their chargeable gains. From 6 April 2008 TCGA92/S52A provides that indexation will only apply for the purposes of corporation tax.

»Ê¹ÚÌåÓýapp following guidance will therefore be applicable to both CGT and corporation tax on chargeable gains for disposals by companies made on or before 5 April 2008 but only to corporation tax on chargeable gains for disposals by companies made on or after 6 April 2008.